张謇的盐法改革思想是在实践的基础上提出的,并在实践中不断地发展而趋向成熟。开始时他主张“就场征税”的作法,当发现“就场征税”在中国无法实施时,又转而主张以“就场官专卖”为过渡阶段,但仍以“就场征税为最终目标。张謇的这一转变似显突然,实际上是由多方面的原因促成的。 Zhang Jian’s salt law reform ideas are put forward on the basis of practice, and continue to develop and mature in practice. At the beginning, he advocated the practice of “collecting taxes on the scene.” When he found that “tax on the scene” could not be implemented in China, he instead advocated the transitional stage of “monopoly of officiating officials” As the ultimate goal .This change in Zhang Jian seems suddenly, in fact, is due to many reasons.